Amendment No. 10 makes the same point. I want the Minister of State to put my mind at rest because my main concern on Second Stage was that as far as I could see, a private company had to appoint an audit committee. There was an out in so far as the Bill stated it did not have to do so. It was not mandatory as long as the company explained why it did not do so. However, the Bill later referred to failure to do so and, further on, stated that failure to do so would be an offence. I recognise that steps taken by the Minister of State since then have removed those links, so I do not see them in the same way. However, I seek his reassurance that my rereading of the position is correct. In addition, since I have a difficulty with this provision, some future statutory authority or court might also have a difficulty with it. I, therefore, suggest that clarity be provided.